Q. Consider the following:
1.Fines and penalties
2.Dividends from public sector enterprises
3.License fees
4.Goods and Services Tax (GST)
How many of the above are considered as Non-tax Revenue?

[A] Only one

[B] Only two

[C] Only three

[D] All four

Answer: C

Explanation – Non-tax revenue generally includes all government revenue that is not generated through taxes. This includes profits and dividends from public enterprises, fees for services, interest receipts, fines, and penalties​. GST is not considered non-tax revenue; it is a form of tax revenue.

Source: The Hindu